| dc.description.abstract | This study aims to analyze and test the influence of competency of sharia account officer and information asymmetry variables on the risk of murabahah financing and the effect of competency of sharia account officer, information asymmetry, and risk of murabahah financing variables on the performance of murabahah financing in sharia cooperatives in Jember Regency. The population in this study are all Sharia cooperatives in Jember Regency. The sampling method used is purposive sampling with 75 samples of sharia cooperatives that have run murabahah financing. This study is explanatory research. Independent variables consisting of competency and information asymmetry affects risk and performance of murabahah financing, risk affects performance of murabahah financing. The analysis technique uses path analysis with the PLS program to test, analyze, and find the determinants of murabahah financing performance. The study results indicate that; (a) competency of sharia account officer variable has a significant effect on the performance of murabahah financing, (b) competency of sharia account officer has no significant effect on risk of murabahah financing, (c) information asymmetry has no effect on performance of murabahah financing, (d) information asymmetry has a significant positive effect on the risk of murabahah financing, and (e) the risk of murabahah financing has no effect on the performance of murabahah financing. In order to mitigate risk and increase performance of murabahah financing. Hence, management of sharia cooporeatives should increase compentency of sharian account officer and reduce information asymmetry. The future research should add Sharia Good Corporate Governance (SGCG) variable as independent variable. | en_US |
